So he should not estimate it against the owner of the wealth so that the amount he eats fresh and consumes before the dates dry is not included in what is subject to the payment of a tenth or half of a tenth.
It is narrated from Abdul Rahman bin Masood that Sayyiduna Sahl bin Abi Hathmah (may Allah be pleased with him) came to us while we were in the market, and he said that the Messenger of Allah (peace and blessings be upon him) said: "When you assess and collect zakat, then forgive (the owner) one third, and if you do not leave him one third, then forgive him one fourth."